                                 CODE OF VIRGINIA

POWER TO SUMMON TAXPAYERS AND OTHER PERSONS; PENALTY (§ 58.1-3128)

A. The treasurer may, for the purpose of collecting all taxes due, summon the
taxpayer or any other person to appear before him at his office, to answer,
under oath, questions touching the tax liability of any and all taxpayers and to
produce documents relating to such tax liability, either or both. For the
purposes of administering this section, treasurers and their deputies may
administer oaths.

B. Any person who refuses to answer, under oath, questions touching any
person&#8217;s tax liability shall be deemed guilty of a Class 4 misdemeanor.
Each days&#8217; refusal to answer such questions shall constitute a separate
offense. Any court of competent jurisdiction may, upon the application of the
treasurer or his deputy, compel the compliance of a taxpayer summoned or
required to produce documents as required by this section.

C. Every writ, warrant, notice, summons or other process the treasurer is
authorized to issue pursuant to general or local law may be served by the
treasurer, or his deputy or designee, or may be directed to the sheriff to be
served pursuant to &#xA7; 8.01-292 and executed and returned in like manner as
the civil process of a court of competent jurisdiction.

HISTORY: 1984, c. 675; 1997, c. 496; 1998, c. 648; 1999, c. 192; 2000, c. 453.